International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
The question of demanding interest does not arise when there is no final assessment order or the full amount of duty has been discharged before final assessment order passed by the proper officer. - AT
The question of demanding interest does not arise when there is no final assessment order or the full amount of duty has been discharged before final assessment order passed by the proper officer. - AT
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